Okla. Stat. tit. 68, § 68-3021

Whenever the public welfare or the needs of any county, city,

town, or school district shall require, the excise board may, on

call of the chair, convene at any time for the purpose of making

supplemental or additional appropriations for current expense

purposes; provided, that all such appropriations authorizing the

creation of an indebtedness shall come within the limitations of

Section 26, Article X, Oklahoma Constitution. No supplemental or

additional appropriation shall be made for any county, city, town or

school district in excess of the income and revenue provided or

accumulated for the year. As to all such proposed appropriations

the following procedure shall be followed:

First: The proper officers of the county, city, town or school

district shall make and file with the excise board a financial

statement showing its true fiscal condition as at the close of the

month next preceding or as of May 15 or June 20, or both dates,

preceding the date of filing, and shall submit therewith a statement

of the amount and purpose for which each proposed supplemental

appropriation is to be used. The financial statement shall show, as

to current expense or general fund, the amount of cash in the

treasury; the amount of taxes in process of collection as to which

the date of sale for delinquency has not elapsed; the amount of the

uncollected portion of the estimated income other than ad valorem

tax as fixed by the excise board for the current fiscal year; the

amount of warrants outstanding and an estimate of the interest

accrued and accruing thereon; the amount of unexpended balance of

all appropriations for current expense purposes as to which a period

of six (6) months has not elapsed from the date of the close of the

fiscal year for which the appropriation was available; and the

surplus or deficit in revenue, if any, in each fund.

Second: If the financial statement herein required shall

correctly reflect a surplus in revenue in any fund available for

current expenses, and the excise board shall so affirmatively find,

it may make supplemental appropriations to an amount not exceeding

the aggregate of such surplus.

Third: If the surplus of revenue, as found and determined by

the excise board, shall be insufficient for the additional needs and

requirements of the county, or other municipal subdivision, the

excise board shall have the power and authority to revoke and cancel

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1312

in whole, or in part, any appropriation or appropriations, or parts

thereof, previously made to any officer or department of government

of any county, city, town or school district and to make in lieu

thereof such supplemental and additional appropriations for current

expense purpose as the interest of the public may require; provided,

that no appropriation or part thereof shall be revoked or canceled

against which there may be an unpaid claim or contract pending. The

total amount of all such appropriations shall not exceed the

aggregate of the amount of appropriations so revoked or canceled,

and the surplus or unappropriated revenue, if any, of the county,

city, town or school district for which it is proposed to make such

additional appropriation; provided, that before any appropriation or

part thereof shall be revoked or canceled, the officer or officers

in charge of the office or department of government for which any

such appropriation is available shall be notified of the proposed

revocation or cancellation, and shall be afforded an opportunity, if

so desired, to appear before the excise board and protest against

such proposed action. As to counties, cities and school districts,

the financial statement and request for supplemental appropriations

herein required to be filed with the excise board shall be published

at least one time in some newspaper of general circulation in the
n or cancellation, and shall be afforded an opportunity, if

so desired, to appear before the excise board and protest against

such proposed action. As to counties, cities and school districts,

the financial statement and request for supplemental appropriations

herein required to be filed with the excise board shall be published

at least one time in some newspaper of general circulation in the

county or city for which made. The publication shall be made at

least three (3) days prior to the date on which the excise board

shall consider the proposed supplemental or additional

appropriations. No appropriations shall be made and considered by

the excise board in the absence of the financial statement herein

required to be filed.

Fourth: If at any time during the budget year it appears to the

county treasurer that there is temporarily insufficient money in a

particular fund to meet the requirements of appropriation in the

fund, the excise board, upon request of the county treasurer and

upon notification to the county commissioners, may temporarily

transfer money from one fund to any other fund with the permission

of the county officer in charge of the fund that the money will be

temporarily transferred from. No transfer shall be made from the

debt service fund to any other fund except as may be permitted by

the terms of the bond issue or applicable law. Any funds

temporarily transferred shall be repaid to the original fund from

which they were transferred within the fiscal year that the funds

were transferred.